TMI Blog2022 (6) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods - HELD THAT:- Since factual disputes, in respect of the authenticity of the ownership of the petitioners, and the legal question as to the applicability of the Central and the State Acts parallelly or one, in exclusion of the other, have been raised, such adjudication would be de hors the scope of the present appeal. Since it is within the domain of the first Court of learned single Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants submits that, in view of the prevalent laws and circumstances of the case, the learned single Judge ought to have granted an interim order directing release of the petitioners vehicle on condition of payment of 50% of the value of the goods or 200% tax payable, whichever is higher. It is submitted that, within the contemplation of the amended Section 129 (1)(a) (b) of the West Bengal Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of 100% of the value of the goods. Learned counsel appearing for the appellants places reliance on an unreported judgment dated February 15, 2022 passed by a learned single Judge of this Court in WPA 297 of 2022 to the effect that the goods-in-question should be released on making the payment as per amended provision of Section 129 (1) of the said Act. Learned counsel for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigation, which unlike the assessing authority, is not bound by the fetters under Section 129 of the said Act. Upon hearing learned counsel for the parties, we are of the opinion that there is no scope for interference with the impugned order of learned single Judge at this juncture. Since factual disputes, in respect of the authenticity of the ownership of the petitioners, and the legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we make it clear that we have not entered into the merits of the respective contentions of the parties and it will be open to the learned single Judge to decide all questions, upon hearing the parties, without being influenced in any manner by any of the observations made herein. In view of the urgency pleaded by the appellants, since the appellants are suffering loss de die in diem due to de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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